SAI PMF is an international assessment framework of a SAI’s performance against the International Standards of Supreme Audit Institutions (ISSAIs) and other established international good practices. It was developed under the auspices of the INTOSAI Working Group on the Value and Benefits of SAIs (WGVBS), with support from the INTOSAI-Donor Cooperation. It was developed in the period 2010-2016 and endorsed in 2016 at the XXII INTOSAI Congress (INCOSAI) together with the SAI PMF implementation strategy 2017-19.

In 2019, a slight revision of the strategy was carried out under the supervision of the INTOSAI Capacity Building Committee to extend its validity until 2022. The 2020-22 strategy was approved at the XXIII INCOSAI in 2019. 

The strategy is implemented by the INTOSAI Development Initiative. The INTOSAI Capacity Building Committee and the INTOSAI Development Initiative jointly commission an external evaluation of the implementation of the strategy. Detailed terms of reference are available here.